First National Bank v. People

This is an appeal from a judgment of the county court of Cook County, affirming an order of the county judge, vzhich fixed the inheritance tax due upon a legacy to Jane Myres, the widow of a stepson of the decedent, Lessing Rosenthal. The legacy was taxed as a legacy to a stranger. The executors appeal, contending that it should have been taxed as a legacy to the widow of a son.

The facts are stipulated: Magnus Myres, the stepson of Lessing Rosenthal, was born May 20, 1890. His own father died in August, 1892. On December 10, 1901, when he was eleven years old, his mother married Lessing…